Failure to furnish statistics or supplying false returns triggers penal fines and continuing daily penalties under GST. If a person required to furnish information or returns under section 151 without reasonable cause fails to do so, or wilfully furnishes or causes to furnish information known to be false, they are punishable by a monetary fine for the primary contravention and a further daily fine for each day the offence continues after the first day, subject to an overall maximum cap.